Statutes, codes, and regulations
Iowa Administrative Code
Agency 701 - REVENUE DEPARTMENTTitle III - SALES, USE, AND EXCISE TAX
Chapter 255 - CIGARETTE TAX AND REGULATION OF DELIVERY SALES OF ALTERNATIVE NICOTINE PRODUCTS OR VAPOR PRODUCTS
Rule 701-255.7 - Purchase of cigarette tax stamps-discount

Iowa Admin. Code r. 701-255.7

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Current through Register Vol. 47, No. 11, December 11, 2024
Rule 701-255.7 - Purchase of cigarette tax stamps-discount

Upon the purchase of cigarette tax stamps, the distributor or manufacturer shall be entitled to a discount of 2 percent from the face value of the stamps.

This rule is intended to implement Iowa Code section 453A.8.

Iowa Admin. Code r. 701-255.7

ARC 6508C, IAB 9/7/22, effective 10/12/22